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Federal Provision
NC C Corporate
Return
NC Individual
Return
Bonus depreciation is
extended to property
placed in service in 2015,
2016 and 2017.
Include on Form
CD-405, Schedule
H, Line 1.g.
Include on Form
D-400 Schedule S,
Part A, Line 3.
Include on Form
D-400 Schedule S,
Part A, Line 3.
The treatment of
mortgage insurance
premiums as qualified
residence interest is
extended for 2015 and
2016.
Mortgage insurance
premiums are not treated as
qualified residence interest.
Exclude from
Form D-400
Schedule S, Part
C, Line 13.
Page 1 of 2
Not applicable
June 3, 2016
Cancellation of qualified
principal residence debt is
not excluded from gross
income.
Not applicable
Include on Form
D-400 Schedule S,
Part A, Line 3.
Qualified charitable
distributions from an IRA by
a person who has attained
age 70 are not excluded
from gross income. The
distributions are allowable
as a charitable contribution.
Not applicable
Include addition
on Form D-400
Schedule S, Part
A, Line 3.
Not applicable
Deduct
contribution on
Form D-400
Schedule S, Part
C, Line 18 if
itemizing
Include addition
on Form D-400
Schedule S, Part
A, Line 3.
Any person who has already filed a 2015 North Carolina income tax return and whose federal taxable
income (C corporation) or federal adjusted gross income (individual) is impacted by the amendments to
federal law included in PATH or by the provisions of PATH from which North Carolina has decoupled
must file an amended North Carolina return. If the amended return reflects additional tax due, the
taxpayer will avoid a late-payment penalty if the additional tax reflected on the amended return is paid
when the amended return is filed. If the amended return reflects additional tax due, interest is due on the
additional tax from the date the tax was due (April 15, 2016 for calendar year taxpayers; the fifteenth day
of the fourth month after the end of the tax year for fiscal year taxpayers) until the additional tax is paid.
The interest rate is 5% per year through December 31, 2016. For the interest rate in effect after December
31, 2016, see www.dornc.com/taxes/rate.html on or after December 1, 2016.
Page 2 of 2
June 3, 2016
D-400
Individual Income
Tax Return 2015
Web
10-15
AMENDED RETURN
15
(MM-DD)
and ending
(MM-DD-YY)
Your First Name(USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
M.I.
M.I.
Mailing Address
Apartment Number
City
State
Zip Code
N.C. Education Endowment Fund: You may contribute to the N.C. Education Endowment Fund by making a contribution or designating some or all
of your overpayment to the Fund. To make a contribution, enclose Form NC-EDU and your payment of $ ___________________________________.
To designate your overpayment to the Fund, enter the amount of your designation on Page 2, Line 31. See instructions for information about the Fund.
Fill in circle if you or your spouse were out of the country on April 15 and a U.S. citizen or resident.
Enter date of death of deceased taxpayer or deceased spouse.
Residency Status
Taxpayer
Spouse
(MM-DD-YY)
(MM-DD-YY)
Filing Status
Did you claim the standard deduction on your 2015 federal return?
1.
Single
2.
3.
4.
Head of Household
5.
No
Yes
No
SSN
(Year spouse died:
If amount on
Line 6, 8, 10,
12, or 14 is
negative, fill in
circle.
Example:
6.
7.
8.
9.
10.
OR
Name
No
Yes
Yes
Fill in one circle only. (If itemizing, complete Part C of Form D-400
Schedule S, and enter the amount from Line 20.)
11.
12.
13.
14.
15.
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
.00
.00
.00
.00
.00
.00
.00
,
,
.00
.00
Page 2
Tax Year
2015
D-400 Web
10-15
16. Tax Credits (From Form D-400TC, Part 3, Line 19 - You must attach
Form D-400TC if you enter an amount on this line.)
16.
17.
If you certify that no Consumer
Use Tax is due, fill in circle.
18.
19.
a.
a.
c.
Partnership
,
,
,
,
,
,
.00
.00
.00
b.
b.
d.
S Corporation
,
,
,
,
,
,
If amount on
Line 25 is
negative, fill in
circle.
Example:
24. Amended Returns Only - Previous refunds (See Amended Returns in instructions.)
26. a. Tax Due - If Line 19 is more than Line 25, subtract Line 25 from Line 19.
(If Line 25 is negative, see instructions.)
b. Penalties
.00
23.
24.
25.
c. Interest
.00
26a.
26d.
26e.
Exception to
underpayment
of estimated
tax
27.
28.
30.
31.
32.
33. Subtract Line 32 from Line 28. This is the Amount To Be Refunded.
For direct deposit, file electronically. Go to www.dornc.com and click on eServices.
33.
Sign Here
,
,
,
,
.00
.00
.00
.00
If you claim a
partnership payment
on Line 21c or S
corporation payment
on Line 21d, you must
attach a copy of the
NC K-1.
22.
22. Amended Returns Only - Previous payments (See Amended Returns in instructions.)
23. Total Payments - Add Lines 20a through 22.
.00
.00
.00
,
,
,
,
29.
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
I certify that, to the best of my knowledge, this return is accurate and complete.
Your Signature
Date
Date
If REFUND mail
return to:
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Date